INTM461000 - Transfer pricing: case selection

Contents

INTM461010Introduction
INTM461020Risk assessment – General Overview
INTM461030What type of transfer pricing case should I be enquiring into?
INTM461040Resources
INTM461050Amount of tax at risk
INTM461060The scope and degree of transfer pricing manipulation
INTM461070General factors influencing case selection: introduction
INTM461080General factors influencing case selection: multinational enterprises
INTM461090General factors influencing case selection: effective tax rates
INTM461100General factors influencing case selection: the approach of other countries' tax authorities to auditing transfer pricing
INTM461110General factors influencing case selection: the results of the UK compared with group's worldwide results
INTM461120Particular factors influencing case selection - introduction
INTM461130Particular factors influencing case selection - activities in or involving tax havens
INTM461140Particular factors influencing case selection - activities in or involving tax shelters
INTM461150Particular factors influencing case selection - losses over a number of years
INTM461160Particular factors influencing case selection - payment of significant management fees or royalties
INTM461170Particular factors influencing case selection - charging for the use of intellectual property
INTM461180Particular factors influencing case selection - transactions which might have been overlooked
INTM461190Particular factors influencing case selection - Innovative business structures
INTM461200Risk assessment – detailed process
INTM461210Risk assessment – know the business
INTM461220Risk assessment – review of information on file
INTM461230Risk assessment – review of information from other sources
INTM461240Risk assessment – lack of information
INTM461250Risk assessment – focus of enquiry